GroundRules
36 M.R.S. §5199-I: Interest on refunds prohibited
Where this section sits in the code
- TITLE 36: TAXATION
- PART 8: INCOME TAXES
- CHAPTER 815: PARTNERS AND PARTNERSHIPS
- SUBCHAPTER 3: PASS-THROUGH ENTITY TAX
Notwithstanding any provision of this Title to the contrary, interest may not be paid by the assessor on an overpayment of the tax imposed by this subchapter.
Collected 2026-10-10T12:17:57Z. Source file · JSON
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